C.F.R. » Title 19 » CHAPTER I—U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY › PART 142—ENTRY PROCESS › Subpart B—Entry Summary Documentation

19 C.F.R. § 142.15

Failure to file entry summary timely

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If the entry summary documentation is not filed timely, the port director shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single entry bond. When the transaction has been charged against a continuous bond, the demand shall be for the amount that would have been demanded if the merchandise had been released under a single entry bond. Any application to cancel liquidated damages incurred shall be made in accordance with part 172 of this chapter.

(R.S. 251, as amended, secs. 623, as amended, 624, 46 Stat. 759, as amended (19 U.S.C. 66, 1623, 1624)) [T.D. 79-221, 44 FR 46821, Aug. 9, 1979, as amended by T.D. 84-213, 49 FR 41185, Oct. 19, 1984]
Notes of Decisions
Cited in 6 cases, 1982–2007 · leading case: United States v. Matthew Yip, 930 F.2d 142 (2d Cir. 1991).
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United States v. Matthew Yip, 930 F.2d 142 (2d Cir. 1991). “These penalties can include a demand for immediate payment on the bond furnished by the importer, 19 C.F.R. §§ 142.15 , 142.27, a refusal by customs to allow future release of the importer’s goods without payment at the time of release, 19 C.”
Gallagher & Ascher Co. v. Simon, 687 F.2d 1067 (7th Cir. 1982). · cites it 2× “19 C.F.R. § 142.15 (1976). 1 The determination that an entry was not timely filed is subject to three levels of administrative review.”
Washington Int'l Ins. v. United States, 16 Cl. Ct. 663 (Ct. Cl. 1989). “19 C.F.R. § 142.15 provides, in pertinent part: If the entry summary documentation is not filed timely, the district director shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single entry bond____ (Emphasis added.”
Boynton v. United States, 517 F. Supp. 2d 1349 (Ct. Intl. Trade 2007). “The relevant regulation, 19 C.F.R. § 142.15 , states in pertinent part: If the entry summary documentation is not filed timely, the port director shall make an immediate demand for liquidated damages in the entire amount of the bond in the case of a single entry bond.”
Washington Int'l Ins. v. United States, 18 Ct. Int'l Trade 654 (Ct. Intl. Trade 1994). · cites it 3× “The government had a duty under the Customs Service regulations as follows: (a) Upon the failure of the importer to file timely entry summary documentation, to make an immediate demand for liquidated damages upon the importer, as principal, with written notice to the surety ( 19…”
United Pac. Ins. v. United States, 26 Cl. Ct. 773 (Ct. Cl. 1992). · cites it 2× “The thrust of the surety’s argument was that under 19 C.F.R. § 142.15 (1988), 11 and 19 C.F.”
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